FTTTx INCOME TAX – employment – payment made following termination of employment – whether a payment in lieu of notice under terms of employment contract or termination payment falling within Chapter 3 of Part 6 ITEPA 2003 – finding by Employment Tribunal that employer in breach of obligation to give written notice but that such notice given within 3 days – held that payment by employer was made pursuant to employment contract and so taxable as general earnings – position unaffected by continuing provision of benefits for remainder of relevant month – appeal dismissed
Citations:
[2012] UKFTT 737 (TC)
Links:
Jurisdiction:
England and Wales
Income Tax
Updated: 17 November 2022; Ref: scu.472742
